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51 fiB GUAM LEGI SLATURE

1961 CFIRSl'):negulnr Session

GUanJ Territorial Law Library141 San RlUDen RdJ 1+.AKana; GUalll 96910

CERTIFICATION Of PASSAGE OF AN ACT TO TIlE GOVERNO;~

This Is to certify that Bill ~o. 86. ~An Act to repealSubsection 19541.02 of Section 19541 of tbe Government

Code of Guam. and to add n new Chapter 3 to Title XX,Government Code of Guam, entitled "Annual Excise and

Amissi on Taxes". was on the 11th day of July. 1961,duly and regularly passed.

ATIESI'ED :

V. B. BAMBALegislative Secretary

This Act wa~ received by the Governor this. d +fL day

of i .• 1961 at "1:~/t; o'clock fr' • &1./ I

7s' B;T.1, DA!\lEL

APPROVED:

MANUEL F. LEON GUERRERO

Secretary of Guam

ii-I;r" tf£IllVfbtf _

I- IfR tl5 1986

-I]~AII ttR~ITCR' ~LI.Aw LIBRARY.' .••.• 11(.;/I

. t.

BILL DANlt=L

Governor of Guam

DATED s

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SIrrB GUAMLEGISLATURE

Bill No. 86

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Substitute bill by Committee onFinance and Taxation

AN Acr TO REPEAL SWSEC1'ION 19541.02 OF SECl'ION19541 OF THE GOVERNMENT CODE CF GUO, AND TO ADDA NEW CHAPTER 3 '1'0 TITLE n. GOVERrH:Nl'CODE OFGUAI. ENl'ITLED "ANNUAL EXCISE AND ADMISSION TAXES."

BE IT ENACTEDBY THE PEOPLE <F THE TERRITORY (F GUAM:

Section 1. Subsection 19541.02 of Section 19541 of the Government

3 II Code of Guam, entitled "Tax Upon Amusements" Is hereby repealed.

4 II Section 2. A new Chapter 3 is hereby added to Ti tie XX, Govern-

5 II ment Code of Guam, to read as follows:

6 II "CHAPTEU 3

7 II Annual Excise and Admission Taxes

8 II SWCHAPTER A

9 II Tax on Amusement Devi ces

10 Section 19200. Icq>osition. An excise tax Is hereby imposed on

11 "each of the following amusement devices which are operating to produce re-

12 II venue In Gaam on the effective date of this Chapter (apportIoned in aocordance

13 II with Section 19200.4). or thereafter manufactured or constructed in, Imported

14 II into Guam, maintained or permitted in Guam, and operated to produce revenue

15 II In Guam, and annually thereafter on July 1. at t he rate stated:

16 II (a) On each pinball machi ne, $75.00

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(b) On each aultlple-coin pinball machine, $259.00

(c) On each coin-activated phonograph or other coin­

activated music producing machine, $75.00 plus $15.00 for

each coin slot In excess of one;

«(0 On each coin-activated kiddie ride, designed for

the use of children. $25.00i

(e) On each coin-activated amusement device not included

under (a), (b), (c). or (CO, $50~OO:

Section 'Q200.1. 0 Definitions. As used in this Subchapter!

(a) 'Pinball machine' means aoy coin-activated amusement

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Itall. 01' aaftle. are proJecud agalaat,.babel •• e,nntagtheir eoane sowardor .88J trom yanOU8 -.l.t.ol' :noepucles,

.••4 J8 ~ch tJae.•• er 'of neb ·de1ioe ·1.1 lbdted'to 8De eoll1 ,er

_.pend." aDd *aot'eara or othent.e aeqaln extra Jaatll dIIrlDg., ",-1:-;jr_l~•• e~•• iadDlfef·."Ch ~&levlce.:. - .- .',

.;'.'::iA)~ld.fle.;oolll ~tJ&hall _chiae- ._~ .., ,Iaballf ~ ••• ~; I ~~

•• ohine *s ·.••ni~d In .uparagraph :(8) "'f seCtJOD 19200.1 of

t.Jds·:Sllbchapt~r vh1ch ·In ..•dd1don ]»emt tl ·tlae aser of .•• oh t,:::~ ~

derice to II8e lIOn \1wI 'one cOin per operatloaand pelmltS'tbe

liseI' .to· ean.or o\heMse 'aoqulnextra balls cturlag tn, oae

opel'Btlell oj ;.uch tdmce.. I·'

..,(c) "CtlD-act1~ated .ldddie dde' mean•. an, col•••••ctlYBted

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,':_lIltment .ttce~oODftatiDg JOf a •• chi lie Jat.lleled for ;.tl1e ue 'of.... '

. chlldrea -.ld.t',:ililllil. tes ':8'~de .oa~":U 'Dimal, or In .aD u1~r- .I.~

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_toJloopl'Ope1;'M~ldol•• ,::',' ':".' . :}.. I~ . -.-.. ' .' i

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-EDt "den. J,•••..1".t.lag~if..~.•~·" i~r-'cIdJie;wJdu,~~,,;,t-:ut,~~jc(),'.~\.l'~ ,'i . "',. (I, t '•• "'" .• --"".~ ~,1oof"' •.•••• 9' -:.

':" "''-'.J~ _ '_," . o!- 'I.":, .• - __ 1" .• -..:-'- .• _ .• ' .{ ..•••.~,!'):~' •" .1' , '., oJ- . :~,~ ..•. ~. ~ •• ~ t,,-. '''''rilr~'', .' 1),:·bt~bij••e'~on·-ot'~~t"V~r~1ddcb~ "rtf1Biil,;.J..s1gD.d·_:~:::':

•• ~tC .~,,', ~ • ;.,;..~·tr" I' 1,.- ~;'"f.~i- .

: :be.o,~rite.4i: ~:Jt~~j'l.ot!:I.Dc1i1de;81' •• oh1Reo,.sed.prill8r1il~:.~: "~'•• y -1 ". '" •.•.. '•. '. r•••• ·l.· j- i ~...~ ~. t ,;..,-, '",~~''':''

lor ~~'''~;r~/~riJiaiadia~ ~u';~zm1~~d )t:tJaer_~'s1.~~e~Lg:E~_ ~, ~i~U)'l··C01D·,I.Ii61.aes';!tobD r.r~.lJi11.tvobJect..' . r/:" In>

"-.L" ;•. ~ ..~ ' - '1 . ~.-'" r ..~, ~,~....

;(trl~iiaB~Jit:~Ce~~iI1e8D1 .aD, .uch ,de"lcetaxed.l1Ia~~ .~?~,, •.. (.,1;' ..

••• __ ,,- ••• '':_ ' ", ,"" - 'A-," ""';,-'tlUl 1iNV,*1.ij)1tVl". '. ", , ·";-":;'':''Y;~.'!'... ; .•• ~:; ..~1 Jt~ •. ~~, '.'

secdoias~1"2•.;·8eghtnt1on. : -t;yery IIDIIleGeDt. deviee .hall\~;:i;}·'.,-:. '.~~~ ,~-_ t· . ~ ...~'~;~,~t<~·~t~·..

~eg1.t..recl iii tl1l\~:t~'.JaloDer"Ja ':8ccol'dancewt th 'regalaUoal. :SlcII /!i"A~~)"~' .~ • "f ~-' ,;. \ ,~.:~ ;;.{T;~-,.~ •

; "gal.UODI a&1'l'Oridci "fora aliltable J~.tlncatloa:cert.lflcate.,·'tag ,Dl</t.'. ~!.,. "'1' ) _1' ~_~ •

·i'~~;~·_f.: ,dec&1co-.ta'f.r '8"'011~am.ce:teqattad;tobe r:nglitered.· '~It sl1all. be a' .~ ".:,..•.f~J1\:~•••••;.", _.,.. - .. ' I ,'t~"d: ~,~~~~~~:aDl:P~90'1~,::R4'-',leas.e •.:"perat.e •. be in poslession of.

-·10 . iID,fipc1i '_.8IHn\ ~ or r.Jot"Im, 'perIOJ1·ewaillg. leasing. or occu,lIng ,:.:" _ .: :r:: ••

• • ••• <t

, •• , p~em1I.I·to bve or pemlt tbereon a1!JIDch .8IIusemellt dance .b1a~')1 ~,;:;:-y.~:'~''''"-. -'~:r~ ~.~

aot ngtnend 1. accordance tidt.h ..ngu).at1oDI •. i }~~-;:: . ':'... ~>':..'.~.i.•..I .•• 41/-·· ,'.. .• '~ •... ~

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Section 19200.3. ·.Llebll1t., 801' %ax. The tax illposed hI' tld. SUb­

chapter shall be the liabUtt, ., •• ,oner or 1ellee. or anI ollleer. 'lUIDager.

or representative of an101fUr.teil.~e. of the •• Iement deY1ce. or~,

person operating 01' managtii•• ,.(_81•••• eateq.nl. at which 'Sllch~J81811t.• ,. J. i.

device 11 offered for patrODage,-;~.~lectloD, 'SbalHDOt be 'coutrued as1.• : ~ ~. '•. o..r ~.: ; •• ':, ~ ,{'.

Imposing the tax more than ."OG ., • _.t8gla _I-.t .Y1ce ~~. lingle ",ear.

Section 19200.4~ ·':.Ap"~O~II'. "1fIIea, •. ,t. ''attaches •• Ia.equent, ..

to July 1st in any tax, year, ItPa11 ""pi, on tlte buls of 'Olle t.welfth 'ofJ ".,.J ! ~ ~

the annual rate for each fuli_D\II.er tnetloD 'laereof Tematn1Dg.ta t.he't._'· . ~# ••••.• ~ ~

10 tax year.

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chapter C of this Chapt.er.

Section 19201.2. BDlllptloa. 4fbe UK l.,ole•• ,~"" 'oJ

Section 19201.

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(a) If the~~.:a~.~~o~~tb1.don,11 .•1feJIt,...ttY8. ,,' • l,"r'l,;, 1-'!

t.~.1.{.:t~.,;if't~.Q-4"t"i.,.. ., ( ..•.·;I"~·,· '.,.. ',- ".~' ;t~... ~;-.r~·t .~t-'~~,.. 'I'.'c.; '- . ',( ,'" '~-,' I' ,.. " ..... ~';"~:h-1'1$::'" ~r ~~

(~) cents or IH.t.~':;""',:,.i'.~ .> "" .••. , ".1,,~~~ .....'a.-~t ...: OJ; ./! ,,:'"1.'\ •. ~ ~. 1,' to "'_ •. :', ~. ~ ~.,.): •••

(b) In tbe ~e It -18""011 ~tcket.r .Ulc~ptt~D.·.:1f.:",:,;-' .. : '•..~t,*-'.~ t~~.•r.~.•.••. \:." i~.,!' ~:•. :~~,,~(.'" :I.~.· .~'.!-""

the amount which wolilel be obarged,o , •• ,Itolder :oraiablcrUaer''' ...l•..••' j,.~1•.,.:,"':.-.JJ":I~'. : .• ;._. ,.~, .. ",-~' ..•• ~?'.r..

for e single atb18sloD 18.';~J1t,';flYe·_125t.) eellts or IUI.',ll'~ ,••. ~. '"

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..4.,. " .•.Subchapter shallJlot appll ,•• th ·,.1'espect to .dnh~lons reoe! yed by any pel'80n .. ,

ent! tied to an ;~tlonu.·1' $Uble~Bs .19543.02,1954S.03~1~3~~. ~or , ',:. '.~.) .. ~_ '~:;:-:':-'1, -, I~.! '.-.). : ~. J' ••. \., ';' •.••. , ••• , • '~ " •• ', .:'?

19543.05 (sabJ •.~ 't.O~·lt,~c~ 'bl,,~uCb perIoD 1I1th ~he"O~Dd1~lO~S".et :~O~h~::·.'In SubsectlonltSQ.'09) 01 Secdol1.19$4J, Subchapter B.,Ch8pte~6, ~of;I'1s ,;,",

. '. -. ;.' ,'.•....."'., .•••..,.,f ,::.,.>~,..- ... ",:,I,_i. ", '. )<, ~ ...,.;(y~,

Title, and pro~ded :thai-all 'p~qti~~ .iuch operation ,"haii .• _sed.:.·' /"'_", -: .~. ':, :." ;-.:. ~ ,~~ 1:: r" :, : ~. ;., ,.'. ~';1,;'-: :; '. ~..'.~ •

exclusively tor,: or ~tn'tu1'the~ce/.t, ..>the,ngular activities of 8uob p~rloll, t,'"" ~" •• f ~,-.~:.' t •••

and shall not :.c4ne~4n:wbole"..orJ.A..part.,1D·,.:thebenefit of any pnl'ate ~tock-"';'. ','-' "~" :. :~.~.,.- ".. '

holder or lnd1l'idaa1~' ':,', <'.' . ,'-,:~, f.~• ~ ..~ ".' .•.. ~. ~.. :."', ,_. 'h

t." • -> ""," -, ,f·_:, .•; •.:;_.;....•• :::~ :.' :

Section 19201.3. ·,,'CoIIplt..uuri'Acbiad,ons and Reduced Rate of ' ..

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"

10 II Admissions. The ,tax bposed 'by ihi~~bchapier~~~l apply to ,compliment8ry, .•. -.. : :.-" ~'.-. - .' ...

11 II admissions, and admissions eta Teduced .rate·, :.n ,and -under clrcumstanoes

Seet1onl9201~~.' LlabiUty for Failure to Collect. ,Any perso~;" ,. ;. " :.'~ . ,6.; ..•. :-," ....• ,f • ~

who, huving the 'Obilgat1oi.~to ··collect the tax imposed by tbh'Subchapter, '.' .• . .~ ,~.,.~'-" -':". r' _.' 4.. ;\

fails to do 10,' "shall-'be 'penonallt ·llable ·theDfOr 'Ind sball accoun' :to ,the' ~

i . _ .• '-.

under which aD attn1ssioll ,charge I,",~c;~'~otb~ pen()DS .and ia an &mount.' .", "",'.~.'~".. ~__"; __ '_ ~'.~.~.f~.:.. _ ,' ••

equivalent u the tax on .th~emount.~d!~j~~'c~ oiJ1~r.~rsons tor the .:Same ... ~••••••• ~. ~ •• " & •

or similar 80C011110datloDs. ')uepitODS.aay 'be _deb, the ComIss1oner 1»1 '. " ..

regulation III the oase of .~n8 "11de~lo1ees ofibe p18oe"perforIDers~ end

other penon, ,DOle -d.uttes ,aft Il1e':'~ole"~a'~on fortbelr presell~ ':~d;tree";01 .'

--,' . i •• .••• ,...: 110:;

sectl~' 19201it4.,-:.~citon. Evert person 'recelri~~~~';\axabie .:~""(. , ".: . ' ; - ': 1. "': '~.', :':~ .-:> .~~<.,,;",': '~~~'~;

pa)'DIent C,r •••. 'l1on .011 '1d1leba 'tax 1s Imposed .pon th~ p.81er:.~hereot:8nder ': : "

this Subchapter'·.haU '8Oii~ot'th~'8moDn~'of ~b~:t~ tromh-t.~e··~e~~II:~afdag ",'.'- _ .J" ._ •.••• ~••• ",",,:~ ~ '.~! ~. 01 /' • ~, •• ,;'.'! .. '.. -/ ." - ",." .

auch payment, ad :~be':tmont '.0 "Collected ,'ball be JtiBd .tor":ud paid over t.o :< .. , ....•. , •. 0.: .. '.... ;' , , .. , ~.'''' \ - . ~ ~" .. : ~ .. : .',' .:' . !

the tommildoner..at ,$uCh "me uti br .'Dch lleans. tncludiag ·r:ret1lnl •.:..tllDpl~.· ':' .. ' .. _._... ,-,:"- : .....~."'::. ~;....:-,... ~ 1

tickets, or .DCh. other re&.lonable.3:lev1ces or_~,~~ds, 88 :shallbe'PIeBCrlbed . - '.' .. ':: ":)~t '~;':;7", ;..,,"v

by the CoIIIIdslioner b! ~gialatlon: ':':'::~orpurpose.oC ···.cb1111strBtio~·:'~d :~~~o.:rc~-• , , .•• -_ •. r:

ment, such penon:shail :be deemed ,a ~taxpa"er' .11th regard ,to Subchapter',A.· ,- •. : •.•.••• ~" .• ' -l ~'" .'. "'. ~. "' ..•. ~ ,:"." . ". ~ -~::'1 /' -:" .

Chapter 6, of tlds'7~t,le, :<88 :1Dd~,~l1eable·by. se~d~n 1~03. ~~~~aPte~{·~~.-'.'.-' ". "" :7" ::. -<I.' •.•••• ,

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ednlnion.

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tomudssioner therefor as If he had collected the tax.

Section 19201.6. WUful Failure to Collect or Pay OVer Tax. Any

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at which eyery ac:b1ssion ticket or oard Is told and the 1ID0untof the .;1ex.,.,: ;' '.:~•• "." • ,",I'.•••~

separatel, ,Itat.ed, together;wi th the ·,!lsmeof the vendor•• hall. beCOf.!Plcuousll "',)~";~' .. - . -,- ',-'.. '.' ~-, .

and Indel1b17 printed • .nampe~•.~~r;1II'1ttenon tile ~ace or back ()f a poh1on':of ~:~;~. ~ ~ .. ~ ~

suchtlctet or.ea~.which portioD:shall betaken up by the penon eollect1Dg": ·c~!~0: .•••. .,.

.• , :. 1~

the tax in Bccordance.w1th regulatlons-'t)! the Commissioner. All tickets ·sbalf. ",)• ~ •.• _ ,;. .• r_ '''~. ,;., _.' .• '" ,';' • _•••• _. ", -::: .~,

be numbered .cou~cutl~e~', and ~gt.ste~'d,~~i~':"be.,~~~1ssloner 'prior .to:~:s&l~~'·;.' ~/~.~. ' .;.t~:..--~.;.{. ",•..... ~,~__~:';~.JI"~~j~ ~)~':~' ~:,t~·~~~~~-~.:~..;.~~...~'.._~.,"., "", ;'-..... ' ..... '. T :'~'. -~.-~

Any·person 1d10.elb'~8n-'-aadadoD~tcbt ;SOr)Cant~on"Wh1ch··•.be ~luJme',of ;t.be '. ' . >';~

.._{.~:-~;.(~~f·~"·'·': :~,}~~";;~r;~_"~;~~~::(.:~~q;~..;~:.,,<...:t . _.'~' .. __.. ,..: ..:., ....~~~.. :. ,". -- ~'.'~. i" ." \~.' ~\~\jvendor and·t~e;l)ri;~~~~ci"t~::~~)~~~~;#l1ted. ·stamped•.~~r·)~rl~~~~~·~;4!.l'.•.1Ih1ch :":::;)

.;.s. :.....(..,~.•~'-t,-:.:"" :'", .~. '.~}: .• :,.-,.:'".-"'j' ~~.~~~;;~t:':.t~~~;',:,;;,t~-:'~_ " .. ,. ,_"''''··;:'7''''.':~:·- ~_.~.,;. 'J,_';'~ ~._~ ..." •.•• .:'"~.?~

has Dot been::i-egl~fe~~~f'rto~~to;~~~~;i-6*,.JsDott2umber~((oOJi8e~ii,!~~I~ ,:;-as.-' ~,}~f... ,"'"-t. -_:'~ -.~-~~:-'. '~-":.~_.~ '~..''''~'~' '-".;,~~'t}.~,.,..~".).']t::":'- .•. r- . __ .. ' ;.> .. ro .I'..<'::: .• '~ .;...l-!~:.: ...", ... -?~,

provided 1D'I11a Seet1on.~;OI.:·1it-;8,~prl~tILeJ[ce810f~he price. 10 ·:prin'e·d.;,~",/ ::.:<; ~ ~.- . -'.:!~~- ;..::'?~:: .... :,. "':'P....l;>: ~.,. ~: ..\.! _.~.::l,;;~ -r:' .-" ;~'~J;t

stamped. 'or ,written thereoD. Is.·.VU.I~~1of a_m1.deme8no~.; , .-.:.>. ';~:,,;,::,~;':".>:<.~/,' .." ~

,' .. <SUBCHAPTER C .;' :, .~: .• " ~. ~.,.,''';.,};>...' ,l'_;~1I , ,_., ..••• ,.•,,-. i ,'< ,,' •••••. 'J ' ,i

•••• ,. ", " .~. ~ ,-"~ _:. , •• ~' •• , •• ' 0j._ ~ .t:·, ••..:'.,":" ..• ..l ~'1 -j

tax on RecreatloD'FaclUties " ;' ..'.::,,: ... : ..~\: ':. ".. ',' " , ,: '~. :,':: ',~::;::~'i7:~~,::'

Section 19202. ·:Impodtion.", Aftexcise tax ,Is here~y,.llllpOled:~n~~~.:-,. ~;~ .. :"'"1". _', .. ;: _ ;.: .- _~.• "".< ':- .. ' .~:,?(.~,.,~~~;~'I.'..•

each of the following 'recreatl,oD facilities in GUBDl on tbe effecti,ye ,~if~..~•• -4' J' ,." '-'

of this Chapter (~portloned in accordance with Section 192'02.3)~ or there..

after manufactured or constructed in Guam. Imponed into Guam.ma1nta1~~d:.:':.:.:

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person required .nder tMs SubchfP'er &0, i.eollec~'~';:.c.co.m~'~O~.:::~d,paJ:,~overthe tax 1~05edby t.his subcl1apter;;iiho'1f11f.lll,'tatb to ,col1ec(:.r~'nthtu111

.). '':. . "~,,:i •.•• - " . -,.:: .. :i.~~:~.;"..... ,... ...;..>'M: - .•..• ";~

accounts for and '.'.over· •••eb t8X~~:.ball. 'tn a4d1t1on t.O~;.th~r'.feJu.i~tles ..~. __ .:'~ J.. ( _,., :: . _. ;._ ~~ ~. :",_ •••• "-;- •• " ~" • .'.~ ',','

prodded ~ ~. ,·IM ~,~'1.'Gf;.a.,~~~III.,8,D4• .'apoD,~lJrict·lo~ '~hereo!'.,t:~1ia11.be .~ ',. ~ .~ ...;,:--_.,,~.~.~:(.:~.6;..:__.f,:'··<~ _~ .~''.,.-'. ~-~~"... -~:···..;f<· ..... "... _ ~., :-.

fined lIotmore tban .&811 th~usa~d ~'1Io11ars($lO.oOo)~ ~r.JllpnloDe.cLftot:1DOre ,.~'" .__ ".".f'_ ..•.. '.1 ..•. ~ .:.( ... ..;~•.

tho 11" ~'(5)·.pan, ;#Jr;~tb'1t9ge~ber wi tb t.h~co8tl ,,;0' ~n8ecUtloD •.~ ;,""., '. ;.;'Y' ~.,;)t '; "~'/' ;: ,r,. .~ ' ,'" ~, .:: ,/ ,,"';, ""', .,'

EvidenceJ,:o{.~erson&1.1ii.e.ot any ,~uch t.ax i~O ,,;cOllecte.dJbj ,the. pe!.8oD'c~rged '•• "' .• ~ •••. I'. "'; ,:.' •.' ",' , ,-

with collectlf)n. ·ehhc;r in hhbusilless :d~ otberwi le.shal1::csonstltu,~ ·primat '.~ ',"'"";- I _,j."' _'}' ~. - :_. :"•. ~~:.: "

facie evidence or Jdlful ;fatlure ,to~ruthtull, accouAt fored pa, ~vel'~~ch.' >- • ." •. : 7-"~;'- ~" ~ ~. '., ''', . '. ",,'''~. ',._ :"':

tax In riolatlon of 'h1Jf~t1~nl~.: ...:~ + ';'.,' <.,; ". "... ,. . '.~ .. '. "

.Sectlon 19201,tl." "Printing 'of Price on Tickets Namberlag. 'the .'.. ~"", ~.~.- '. 1: •••••..• : .. " '.-:,i,

price '(exclusive ,.of the tax .0 be paid by the person paying for aW.sion)" ' .

or pexmltted in Guam.,and used in connection with any commercial business' ',., .

enterprise engaged in for profit wherein su~h facility Is offered for patr~-

nage. and annually thereafter on July 1. at the ~8te stated:

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. ~ ~<a) On each regulatioD bowUng -alIef or regulation

tea-pla 811e1. $10.00 lor .each indivldJaalalley.

-; (b) On,eadll'egulatlonvol.f course. $100.00 tor each. ,. ':.I11e ~boles or .fractlon '~laereof;, .'.

'(0)::, On each golf -driving range,' or 1Din18tareg~lf

coarse. $100~OOi••

(d) On eacb -pooJ.%or bUliard table • .$5.00;

(e) 011 each skatlngrlnk, !ianc~ hall, or sboodng gallel'f.

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9 II $100.00.

10 II Section 19202.1. Registration. Every recreation facility on

11 II 11I11 cb • tax I, imposed by t.1iI. SUbclu:pter shall be reg! stered with tbe Com­

12 II miaaioDer In accordance witb regulations. SUch regulations may provide for.

13 II a lult.able identification certificate, tag or decalcomaniafor -each~aclUt,

14 II reqdred to :beregtstered. ~It"jhall be • misdemeanor tor any persoD to ·~Wft,

15 II lease. operate, or·be In po.lell1ollof, any such facUlty which Is DOt..

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" .regiltered lD accordance .••.th·.gulet1oDs •.. ' ..

SeOUOD1+2. ."~ehiu~!:,«OI' tu.. "T;;" ,tax iIllpO•• d by thi. Sub- .~

:::;:~::~;~~~~~~~;~;l~:=':.:,:::~::y~U::De.s':1ent~~r1.e ~~~.~~~:i~i~~~~~~fot!~~d~~J:,"~~D~ge.:"Thts -$ection 'shall ..1, j

~ • ., - ,_ ••... ~ ••• _.., .,..rt1 , •.'. ~1 ., I '.' • ~'.

not be eonBtru~~ .~~t.:~lag"i~e'~t~:'~'r~t~~'~n~e t~.:,~single year., ':'..:., .-:;~Sectl0n~~'.'o'>~p'~~.lol'll8nt. --"en ,tile tax attael1es '8ubse~ent ,~;t1, ,;"." ";- '. ·L·•.•~ ' •. 1: ••• <. - .....l~~-'" ~~ .•.•. '~, : •• ';. ~ .;,"~

to July 1st in ~1 ~f~~f~~~~~~~~~l ~pl, .on tbe,basta of oDe-fourt~ Of. '_ ,:::"the annual ~ate.r each·!tuU: qaarur·ud 1ractioD thereof l'emalnlng In •..the "~

:,"'$1 • ," _~ t~ • _~ •.• \ •• :' '. ' •.•• ~.~. ,_ ••:.

~ ... '

section 19203. Actnlnllt.rat.ioD and Inforcement •. ·r~epzovldoDS, .'".. /IIi::" . ',' ..- ',' <.

of SUbchapter A. Chapter 6. of this ,title •• otw1~hkt8ll~n1JSection 19512

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tax rear. .•.•••.••~ !~.!II '.':" '-., " ••.• "'}O.r."

"SOBQIAP'lER D

General ..r:

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30 II bereo!, shall, except as otbend se provi ded 1n thi s Chapter, apply to taxes#

31 II imposed under this Chapter.

32 II Section 19203.1. Definitions. As used in this Chapterl

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(a) 'CotmDiss1oner' meanl the .Comzrilsdonerof BReue .-' -- ' ~.•..

, and' .taxatlon;'·:~v8l'11!Dent,of. Guam.' .. , ". ", :'~:' .. ~.' ...'...:' - .¥ ."."'~ ,< ..••~•• ',. ' • -,:': ; •. '- ••.• ::_;~ .. ',~ .• ~ .". '••

.(b) !~'e~OJJ"meanl 'ImY individual, 'tiim~".cop8nn8r.'Jitp.· ..

,Joht ~tl!~; '~;~~io~~~~.:;:;~ntlo';, :~i~ate: :,ii·~:.r,,;: ,d 'c :.••..••. ·f .... :." " •..•• }- .••..•. - .. ,-', _, .... ', ', ••-_," "_.,:.1 •.. " ..; ••..•

~~her.:~~~~":O~GOIDb!~at,t~n:,~_~.~~.g..;8S '~:'.D.~.t,.<: ~ , 2>. ~,.: ' " ....:: '. ,' .. / ~;1::sectiD~.~·19203.'2. Col1~lo~.::' __2be payment" cat' taxes impose.d., by -,

._ .. ;." •..;~..• : t .: ; i ._.'J

this Chapte.r -challbe'·.t .Buch times and brnch meus', Includ1Dg.-'htuns~; >

..; /~.4 ;, ·.)~L.r ..:'~;~",. ' .. / '... '.' -, :"i;~;'" .'stamps. tickets. '-:decaleomwas/ or·.suchother re~soDable~~v1ces OJ' Jletho.ds.. ":;~._;~....._~..i , ~r .J;" ~ .\ or _ ~.~ .~ ."~ .• f ,.;<, •.. ;:~ ." •• ','.".

8S shall be p'rescrl.'bed ib{'the cOnmsstonerby .t-egulaUon •. , {' ... "

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on the first day of the second month following approval by the Governor.

'and s$b.ectlon 'l9514~02,,~..srtbcl18pterA.··~ChaPter'~.'.of t~S1'itle,! 'ba1i.~••~t.··.' " ,...•... " ...c'~':"'f'" ".:' ... ,.' .. ,•., '. ," "', • '. :-.:. '.' ..,' .... :,' ' ..;: .. ,_ ;.,' .... " '.~ ' .:: , .:" '.., ' " ."

appl, "' .."tue~ ~O~~~~~,?~h1~ ;;~,!,e!~,.'.:..\':\".,..','.,"~~.'...::~.":., ..:.~.:;"J. ~'\~- ~-.", " . t:·,·:,~ :2.~':1';'" ...•.... /' _ .-" '" '-'" "~", ...~.:.-.~ ." ~•.' ... ~. "';.;" • ..:-' ,.: ',"

'; '.~Sec~10~1.!2~;~.•(: .~'!ilf~~~.F~~lIl'e":h"FUe Betui:n. !~uppl,IDf~~~' .••. , ..•. ' ~ . ~- ~ ••.,- .r:.o:. ,i ' .1' '. ' ,

t.1oD.'or Pa1 tax. ·,A.iJi,·perso;n '~~equiredtlDder'~h1sChapter .to pli u"·taX~··· ~.. "~ >;-~~ '.. "_I •• /~: .•• ::. ••• , ••• ~_•••.. ,". \."" ••••:.:,,-: ."

or~,.,~~gIt18t1oD'i~ade·"n~~:""'~~~:t'y.S.h.reof l.OJIBke .~ .~t1l,1:.D~'··~~P:~i··· '~"..•• f .••••• ,', 7 1..; ;··1.'r·~' _~.", .•.. ""••• _. , .•••.:~ ..••:' )1,' .~ ~~. _ • I.

l'eGo~ds.,or .UPp11Uy' 'IDfoxmad~n;~·.:wilfull1,.ta11.'to ",8y';81011 'tai ~)aue•• -.. - •. ~. ~ r- .. '.: ," .:.'r'" "'";-. • ", 1.:." ••..• :. "'" ::' _.:' ,'~ ,';', ,~.•.

iuebntun, keep Iuch J'eoordl,' "or l~ppl.1..such lnformati~~."~~the·tlmeDr, " '. ,' .. :., ,.. ,.- .' ".

tlmesJ'equl red by law or,·re~latioDs •. shall.Jn add! tion ~to;:jtlheJ'~.penli1t.es~ "' ...• ' ....•.. _. " .:;':"'.' . ,_.' i'·". , .. ,.: ...••; ~:'/ •. ',,'." ..... :.; :.~';: ';".~"' •. ,~.,

prodded by 1811. be ~UulltI1.Of;a ..mis~BDor.V :'" :-' . :~...; , _.' :.':.~.\';.;. ' .,~'.::7.;~

. ': .' "":' ';\' ., ,:' :, .,""';':~:";.(~-.;\ .... c .. ;, .... ' ,.-. ;; ~':, .' .:"\'.

:'. Section 19203.-5.:Pena1~ylor 'iUs'demeanor: ·J.,!d1Y per,soo'sconYicted .",.: . '.':.:. '.' " 't - ' ... "',.: "-' :,.~;:~ ~~.-<'.""" .. " ': .. c·'l~" -~>~~-~~.:::~~,.~:....~.-;',' ( :

of 8 misdemeanor under .1hf~Cl1apter··.sh~1; be ··.tined Dot more,.:t.hu··Qne'%.hOl1sund· .'~"t'~•. :..:~ " : ;_' _ ' .. _. " i '. ' ,-' ,.' .~._':~::-'~:)~.~;;;-. ~ :.::.,:.~.~:~ •• ' _':. t:.~

Poll a•• ($1,000), or :1mp:d,so:'eoilIotmre' .,he ODe(l) :rear, »i_~th.:: t~get;~' .•• ~ "I .

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,".; .. 58CtiOIJ. 19-203.3."!e~~~,.; ..J'b~re Is hereby J~osed 11 penalty.at

,. ~ ~;'-;. \ ~ t _ . ( . ~ '" ," ". I • "

the rate of 25%~of the' omoWlt of :uf tax 1mposed'bltbls 'Cbapter for'oach" . "

quarter or fraction of a -quarter tbat '&hT ~uch taxl'emains unpaid to the

eomad.ldoner after ;'the ;duedate. 'The penalties Imposed by Subsection 'J9514.oi

~th the costs of'prosceutlon.-, .

Section ~ •. This Act Is an urgency measure and shall take effect

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